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All Journal Jurnal Akuntansi Indonesia Juara: Jurnal Riset Akuntansi The Accounting Journal of Binaniaga GEMA EKONOMI Asia Pacific Fraud Journal MONSU'ANI TANO Jurnal Pengabdian Masyarakat JURNAL PUNDI Majalah Sainstekes AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Abdimas Bina Bangsa JRAM (Jurnal Riset Akuntansi Multiparadigma) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal ABDIMAS Budi Darma Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Auditing Journal of Accounting, Management and Economics Research Realible Accounting Journal JAS (Jurnal Akuntansi Syariah)

Auliffi Ermian Challen

Universitas YARSI

Author-ID : 1092289

Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

Published : 25 Documents Claim Missing Document

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Articles

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Enterprise Risk Management and Firm Value: The Role of Board Monitoring Muhammad Faisal; Auliffi Ermian Challen
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.204

This study aims to obtain empirical evidence related to the influence of Enterprise Risk Management on firm value and the role of monitoring by the Board of Directors and the Board of Commissioners in moderating the effect of ERM on firm value. The sample used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The test results show that ERM is proven to be able to suppress the uncertainty that arises from the company's activities and the conflicts that occur, which affect the formation of firm value. Furthermore, the excessive number of directors is proven to harm company performance because it is prone to conflicts of interest and the many parties who have the opportunity to become free riders in their responsibilities as directors. So, the board of directors who have an effective role is only carried out by a few people. On the other hand, there are many commissioners in a company that proves to be not very influential in moderating the influence of ERM on the company's value. This research is expected to contribute to the accounting literature in filling the existing gaps, especially regarding Enterprise Risk Management.

Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba Nazila Alfiyasahra; Auliffi Ermian Challen
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.37-51

This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the independent audit committee and the expertise of the audit committee. This study uses secondary data, namely companies in the category of basic industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange (IDX). The sample used 16 companies with the period 2015-2017 through a purposive sampling method. The analytical method used is multiple regression. Based on the results of the study concluded that the independent audit committee has a positive effect on earnings management, but the size of the audit committee, the number of audit committee meetings, the expertise of the audit committee, and the size of the public accounting firm have no influence on earnings management.

Pengaruh Kompleksitas Operasi Perusahaan, Ukuran Kap dan Audit Tenure terhadap Audit Delay Intan Puspa Dewi; Auliffi Ermian Challen
Majalah Sainstekes Vol 5, No 2 (2018): Desember 2018
Publisher : Lembaga Penelitian Universitas YARSI

This research is conducted in order to analyse the relationship between complexity of the company’s, size of public accounting firm and tenure audit to audit delay to the manufacturing companies listed in the Indonesia Stock Exchange in the period 2011-2015. The sample in this research was secondary data and selected by using purposive sampling method. The population of this research consist of 143 companies listed in the Indonesia Stock Exchange (IDX). And samples used in this research as many as 95 companies. The analytical method used is multiple linear regression analysis. The result of this research showed that size of public accounting firm have negative impact to the audit delay, while the complexity of the company’s and tenure audit do not have effect to the audit delay.

Pengaruh Ukuran Kantor Akuntan Publik (KAP), Ukuran Perusahaan Dan Opini Audit terhadap Auditor Switching Ridho Wardana; Auliffi Ermian Challen
Majalah Sainstekes Vol 5, No 2 (2018): Desember 2018
Publisher : Lembaga Penelitian Universitas YARSI

The aim of this study is to examine the influence of Audit Firm Size, Firm Size, and Audit Opinion towards Auditor Switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia.This research used the sample of real estate and property industries which listed in Indonesian Stock Exchange during 2010-2014 periods. The number of real estate and property industries sampled in this study were 10 companies with 5 years observation. Based on purposive sampling method, sample consist of 50 financial statements in this research. Research variable being used are Audit Firm Size (KAP), Firm Size (LnTA), Audit Opinion (OPINI), and Auditor Switching (SWITCH). By using logistic regression in SPSS 20 software. The result of this research shown below: (1) Audit Firm Size has effect on Auditor Switching, (2) Firm Size does not has effect towards Auditor Switching, and (3) Audit Opinion does not has effect towards Auditor Switching.

Analisis Penerapan PSAK No.24 (Revisi 2013) tentang Imbalan Kerja pada PT. XYZ Auliffi Ermian Challen
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

The purpose of this study is to determine the difference between SFAS 24 revision 2013 and SFAS no 24 revised 2010, as well as the impact of the application of SFAS no 24 revision 2013 on the Company's Financial Statement of PT XYZ with the difference calculation by independent actuaries. The research was conducted by descriptive method through case study approach at PT XYZ with data collection method, and analysis of document obtained from company. The results of this study indicate that there is a difference between PSAK No. 24 revised 2010 and PSAK no 24 revision 2013. The difference is the acknowledgment of actuarial gains/losses, the components of the post-employment benefits expenses, and the components of the post-employment liabilities obligations (liabilities). Thus, the adoption of PSAK No. 24 revision 2013, provides an impact on the need to reevaluate the post-employment benefits and post-employment benefits obligations (liabilities) benefits by an independent actuaries. This application leads to a restatement of the post-employment benefits fee and post-employment liability (liabilities) obligations. The balance of post-employment benefits expense decreased and post-employment liabilities liabilities increased significantly.

PENGARUH KUALITAS AUDITOR, AUDIT TENURE DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Oktaviani Oktaviani; Auliffi Ermian Challen
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2727

Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. This study aims to obtain empirical evidence about the effect of auditor quality, audit tenure, and debt default on the acceptance of going concern audit opinion. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange and have fulfilled the criteria that existed during the 2013-2017 period, a total of 20 companies. Data analysis techniques using logistic regression. The results of this study empirically prove that auditor quality and the debt default has a positive effect on the acceptance of going concern audit opinion, audit tenure has a negative effect on the acceptance of going concern audit opinion.

AUDITOR SWITCHING: CHANGES IN MANAGEMENT, AUDIT TENURE, AND SIZE OF KAP Auliffi Ermian Challen; Muhammad ; Faisal; Putri Eva Sari
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.474

Penelitian bertujuan untuk melakukan pengujian atas pengaruh pergantian manajemen, audit tenure, dan ukuran KAP terhadap auditor switching. Populasi dalam penelitian ini yakni perusahaan industri barang konsumsi yang tercatat di Bursa Efek Indonesia tahun 2015-2019. Teknik pengambilan sampel yakni purposive sampling dan didapat sampel sebanyak 31 perusahaan. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian membuktikan bahwa pergantian manajemen berpengaruh negatif terhadap auditor switching, audit tenure berpengaruh negatif terhadap auditor switching, dan ukuran KAP berpengaruh negatif terhadap auditor switching.

PENGARUH INDEPENDENSI AUDITOR, DUE PROFESSIONAL CARE, FEE AUDIT DAN PERIKATAN AUDIT TERHADAP KUALITAS AUDIT Ana Rizkiatus Sa’adah; Auliffi Ermian Challen
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.32

This study aims to examine whether there is an influence of auditor independence, due professional care, audit fees and audit tenure on audit quality. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 67 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially auditor independence variables, due professional care, audit fees and audit tenure in a positive direction have a significant effect on audit quality. Simultaneously the auditor independence variables, due professional care, audit fees and audit tenure with a positive direction have a significant effect on audit quality.

BUILDING MASTERY OF ACCOUNTING LITERATURE THROUGH REFERENCE MANAGEMENT SOFTWARE: MEMBANGUN PENGUASAAN LITERATUR AKUNTANSI MELALUI PERANGKAT LUNAK MANAJEMEN REFERENSI Muhammad Faisal; Auliffi Ermian Challen; Imelda Sari
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 1 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i1.4

The rapid growth of accounting literature in the digital age is a challenge in studying accounting literature. Mastery of scientific literature is an ability that every student wants to have. Responding to the rapid development of accounting literacy, optimizing the use of reference management software should become a habit for students to answer the challenges of the rapid growth of the accounting literature. This article describes a combination method of utilizing a reference management program Mendeley into student lecture courses to help students master the rapidly evolving accounting literature using digital resources. The use of Mendeley software also helps students form annotation skills in compiling citation entries that are comprehensive and effective

FINANCIAL PLANNING TRAINING FOR MILLENNIALS IN CIJANTUNG VILLAGE: PELATIHAN PERENCANAAN KEUANGAN BAGI MILENIAL DI KELURAHAN CIJANTUNG Muhammad Faisal; Imelda Sari; Auliffi Ermian Challen
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 3 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i3.26

Community Service Activity itself aims to provide insight and knowledge about financial planning, as follows; a. Investment Understanding; b. Personal financial planning; c. MSME financial planning. The targets in this Community Service Program are residents of Cijantung Village, East Jakarta, especially Millennials. In addition, with this program, it is hoped that a more intensive friendship will be established between millennials in the Cijantung village and the Faculty of Economics and Business, YARSI University. In carrying out this community service program, the stages of the planned activities are; first, make an approach with the Karang Taruna Cijantung Village. Second, Implementation of training activities. Third, the final stage of this activity is evaluation and reflection on the success of the activities carried out. Based on the evaluation results, in general, millennials in Cijantung have been able to have good financial behavior. It can be seen that the understanding of millennials has increased after the training was carried out. From this activity, it is hoped that there will be an increase in the understanding of millennials in Cijantung Village regarding financial planning and ways to invest profitably

Co-Authors Adinda Risma Juniarti Ana Rizkiatus Sa’adah Anindyta Noermansyah Budiantoro, Harry Elmanizar Elmanizar Elmanizar Elmanizar Erina Amarvia Yunazar Herika Hayurani Imelda Sari Imron Ritonga, Muhammad Intan Puspa Dewi Lenda Komala Melati Eka Putri Muhammad ; Faisal Muhammad Faisal Muhammad Faisal Muhammad Ghazali Muhammad Imron Ritonga Nazila Alfiyasahra Oktaviani Oktaviani Pardomuan Ritonga Putri Eva Sari Rahmah Mulyani Ridho Wardana Ritonga, Pardomuan Rizka Puji Hastuti Salsabila Zalfa Azhar Sheila Ariska Shelma Sabrina Siti Marhamah Subhan Harie Syifa Nia Muslimah

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